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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the Quarterly Period Ended July 31, 2026
or
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from ______ to ______
Commission
File Number 333-288165
RADIANT
STRATEGIES CORPORATION
(Exact
name of registrant as specified in its charter)
| Nevada |
|
8743 |
|
36-5132172 |
| (State
or jurisdiction of |
|
(Primary
Standard Industrial |
|
(I.R.S.
Employer |
| incorporation
or organization) |
|
Classification
Code Number) |
|
Identification
No.) |
No.15,
Jalan 17/42, Taman Kok Doh, Segambut 51200 Kuala Lumpur, Malaysia
(Address
of principal executive offices, including zip code)
+(60)16-6612008
radiantstrategiescorp@gmail.com
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
| Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
| N/A |
|
N/A |
|
N/A |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
Yes
☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files).
Yes
☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
| Large
accelerated filer |
☐ |
Emerging
growth company |
☒ |
| Accelerated
filer |
☐ |
Smaller
reporting company |
☒ |
| Non-accelerated
filer |
☒ |
|
|
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Yes
☐ No ☒
APPLICABLE
ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS
DURING
THE PRECEDING FIVE YEARS:
Indicate
by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.
N/A
APPLICABLE
ONLY TO CORPORATE ISSUERS:
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.
| Class |
|
Outstanding
on August 25, 2026 |
| Common
Stock, $0.0001 par value |
|
25,912,500 |
TABLE
OF CONTENTS
| |
|
|
|
Page |
| PART
I |
|
FINANCIAL
INFORMATION |
|
|
| |
|
|
|
|
| ITEM
1 |
|
CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS: |
|
|
| |
|
CONDENSED CONSOLIDATED BALANCE SHEETS AS OF JULY 31, 2026 (UNAUDITED) AND APRIL 30, 2026 (AUDITED) |
|
F-1 |
| |
|
CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE LOSS FOR THE THREE MONTHS ENDED JULY 31, 2026 AND 2025 (UNAUDITED) |
|
F-2 |
| |
|
CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS’ EQUITY FOR THE THREE MONTHS ENDED JULY 31, 2026 AND 2025 (UNAUDITED) |
|
F-3 |
| |
|
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE THREE MONTHS ENDED JULY 31, 2026 AND 2025 (UNAUDITED) |
|
F-4 |
| |
|
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS |
|
F-5 |
| |
|
|
|
|
| ITEM
2 |
|
MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS |
|
3 |
| |
|
|
|
|
| ITEM
3 |
|
QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK |
|
4 |
| |
|
|
|
|
| ITEM
4 |
|
CONTROLS AND PROCEDURES |
|
4 |
| |
|
|
|
|
| PART
II |
|
OTHER INFORMATION |
|
5 |
| |
|
|
|
|
| ITEM
1 |
|
LEGAL PROCEEDINGS |
|
5 |
| |
|
|
|
|
| ITEM
2 |
|
UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS |
|
5 |
| |
|
|
|
|
| ITEM
3 |
|
DEFAULTS UPON SENIOR SECURITIES |
|
5 |
| |
|
|
|
|
| ITEM
4 |
|
MINE SAFETY DISCLOSURES |
|
5 |
| |
|
|
|
|
| ITEM
5 |
|
OTHER INFORMATION |
|
5 |
| |
|
|
|
|
| ITEM
6 |
|
EXHIBITS |
|
5 |
| |
|
|
|
|
| |
|
SIGNATURES |
|
6 |
RADIANT
STRATEGIES CORP.
CONSOLIDATED
BALANCE SHEETS
AS
OF JULY 31, 2026 AND APRIL 30, 2026
| | |
As of July 31, 2026 | | |
As of April 30, 2026 | |
| | |
USD | | |
USD | |
| | |
Unaudited | | |
Audited | |
| ASSETS | |
| | | |
| | |
| CURRENT ASSETS | |
| | | |
| | |
| Cash and cash equivalents | |
$ | 1,396 | | |
$ | 14,695 | |
| Deposit & prepayment | |
| 2,429 | | |
| 1,865 | |
| TOTAL CURRENT ASSETS | |
| 3,825 | | |
| 16,560 | |
| | |
| | | |
| | |
| NON-CURRENT ASSETS | |
| | | |
| | |
| Equipment & furniture, net | |
| 34,956 | | |
| 35,770 | |
| Right of use assets, net | |
| 2,279 | | |
| 2,470 | |
| Software, net | |
| - | | |
| 176 | |
| | |
| | | |
| | |
| TOTAL ASSETS | |
$ | 41,060 | | |
$ | 54,976 | |
| | |
| | | |
| | |
| LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | |
| CURRENT LIABILITIES | |
| | | |
| | |
| Accrued expenses and other payables | |
| 5,791 | | |
| 10,350 | |
| Income tax payable | |
| - | | |
| - | |
| Deferred revenue | |
| - | | |
| - | |
| Lease liability | |
| 450 | | |
| 458 | |
| Amount due to a director | |
| 25,219 | | |
| 26,865 | |
| TOTAL CURRENT LIABILITIES | |
| 31,460 | | |
$ | 37,673 | |
| | |
| | | |
| | |
| NON-CURRENT LIABILITIES | |
| | | |
| | |
| Lease liability | |
| 1,897 | | |
| 2,071 | |
| | |
| | | |
| | |
| TOTAL LIABILITIES | |
$ | 33,357 | | |
$ | 39,744 | |
| | |
| | | |
| | |
| STOCKHOLDERS’ EQUITY | |
| | | |
| | |
| Common stock – Par value $0.0001; Authorized: 50,000,000 Issued and outstanding: 25,912,500 shares as of July 31, 2026 and April 30, 2026 | |
$ | 2,591 | | |
$ | 2,591 | |
| Additional paid-in capital | |
| 38,734 | | |
| 38,734 | |
| Accumulated other comprehensive loss | |
| (1,512 | ) | |
| (1,029 | ) |
| Retained profit / (Accumulated deficit) | |
| (32,110 | ) | |
| (25,064 | ) |
| TOTAL STOCKHOLDERS’ FUND | |
$ | 7,703 | | |
$ | 15,232 | |
| | |
| | | |
| | |
| TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | |
$ | 41,060 | | |
$ | 54,976 | |
The
accompanying notes are an integral part of these consolidated financial statements.
RADIANT
STRATEGIES CORP.
CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
FOR
THE THREE MONTHS ENDED JULY 31, 2026 AND 2025
| | |
July 31, 2026 | | |
July 31, 2025 | |
| | |
USD | | |
USD | |
| | |
Unaudited | | |
Unaudited | |
| Revenue | |
$ | 14,878 | | |
$ | 10,599 | |
| Cost of revenue | |
| (109 | ) | |
| (141 | ) |
| Gross profit | |
$ | 14,769 | | |
$ | 10,458 | |
| | |
| | | |
| | |
| COST AND EXPENSES: | |
| | | |
| | |
| Selling, general & administrative expenses | |
$ | (21,818 | ) | |
$ | (8,365 | ) |
| | |
| | | |
| | |
| Profit / (Loss from operations) | |
$ | (7,049 | ) | |
$ | 2,093 | |
| | |
| | | |
| | |
| Other income, net | |
$ | 3 | | |
$ | 332 | |
| | |
| | | |
| | |
| | |
| | | |
| | |
| Income tax expense | |
$ | - | | |
$ | (735 | ) |
| | |
| | | |
| | |
| Net profit / (loss) | |
$ | (7,046 | ) | |
$ | 1,690 | |
| | |
| | | |
| | |
| Foreign currency translation income / (loss) | |
$ | (483 | ) | |
$ | (7 | ) |
| | |
| | | |
| | |
| Total comprehensive profit / (loss) | |
$ | (7,529 | ) | |
$ | 1,683 | |
| | |
| | | |
| | |
| Net loss per share, basic and diluted | |
$ | (0.0003 | ) | |
$ | 0.0001 | |
| | |
| | | |
| | |
| Weighted average number of common shares outstanding, basic and diluted | |
| 25,912,500 | | |
| 22,000,000 | |
The
accompanying notes are an integral part of these consolidated financial statements.
RADIANT
STRATEGIES CORP.
CONSOLIDATED
STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
FOR
THE THREE MONTHS ENDED JULY 31, 2026 AND 2025
| | |
Number of Shares | | |
$ | | |
$ | | |
$ | | |
$ | | |
$ | |
| | |
COMMON STOCK | | |
ADDITIONAL
PAID-IN
CAPITAL | | |
ACCUMULATED
OTHER
COMPREHENSIVE
(LOSS) / GAIN | | |
ACCUMULATED
(DEFICIT) /
PROFIT | | |
TOTAL EQUITY | |
| | |
Number of Shares | | |
$ | | |
$ | | |
$ | | |
$ | | |
$ | |
| Balance as of April 30, 2025 | |
| 22,000,000 | | |
| 2,200 | | |
| - | | |
| (4 | ) | |
| (1,442 | ) | |
| 754 | |
| Foreign currency translation | |
| - | | |
| - | | |
| - | | |
| (7 | ) | |
| - | | |
| (7 | ) |
| Net Profit | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,690 | | |
| 1,690 | |
| Balance as of July 31, 2025 | |
| 22,000,000 | | |
| 2,200 | | |
| - | | |
| (11 | ) | |
| 248 | | |
| 2,437 | |
| Foreign currency translation | |
| - | | |
| - | | |
| - | | |
| 71 | | |
| - | | |
| 71 | |
| Net Profit | |
| - | | |
| - | | |
| - | | |
| - | | |
| 2,203 | | |
| 2,203 | |
| Balance as of October 31, 2025 | |
| 22,000,000 | | |
| 2,200 | | |
| - | | |
| 60 | | |
| 2,451 | | |
| 4,711 | |
| Initial public offering | |
| 3,912,500 | | |
| 391 | | |
| 38,734 | | |
| - | | |
| - | | |
| 41,325 | |
| Foreign currency translation | |
| - | | |
| - | | |
| - | | |
| (525 | ) | |
| - | | |
| (525 | ) |
| Net Loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| (15,028 | ) | |
| (15,028 | ) |
| Balance as of January 31, 2026 | |
| 25,912,500 | | |
| 2,591 | | |
| 38,734 | | |
| (465 | ) | |
| (12,577 | ) | |
| 28,283 | |
| Foreign currency translation | |
| - | | |
| - | | |
| - | | |
| (564 | ) | |
| - | | |
| (564 | ) |
| Net Loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| (12,487 | ) | |
| (12,487 | ) |
| Balance as of April 30, 2026 | |
| 25,912,500 | | |
| 2,591 | | |
| 38,734 | | |
| (1,029 | ) | |
| (25,064 | ) | |
| 15,232 | |
| Balance | |
| 25,912,500 | | |
| 2,591 | | |
| 38,734 | | |
| (1,029 | ) | |
| (25,064 | ) | |
| 15,232 | |
| Foreign currency translation | |
| - | | |
| - | | |
| - | | |
| (483 | ) | |
| - | | |
| (483 | ) |
| Net Loss | |
| - | | |
| - | | |
| - | | |
| | | |
| (7,046 | ) | |
| (7,046 | ) |
| Balance as of July 31, 2026 | |
| 25,912,500 | | |
| 2,591 | | |
| 38,734 | | |
| (1,512 | ) | |
| (32,110 | ) | |
| 7,703 | |
| Balance | |
| 25,912,500 | | |
| 2,591 | | |
| 38,734 | | |
| (1,512 | ) | |
| (32,110 | ) | |
| 7,703 | |
The
accompanying notes are an integral part of these consolidated financial statements.
RADIANT
STRATEGIES CORP.
STATEMENT
OF CASH FLOWS
FOR
THE THREE MONTHS ENDED JULY 31, 2026 AND 2025
| | |
July 31, 2026 | | |
July 31, 2025 | |
| | |
USD | | |
USD | |
| | |
Unaudited | | |
Unaudited | |
| CASH FLOWS FROM OPERATING ACTIVITIES: | |
| | | |
| | |
| Net Profit / (Loss) | |
$ | (7,046 | ) | |
$ | 1,690 | |
| | |
| | | |
| | |
| Depreciation and amortization expenses | |
| 1,661 | | |
| 723 | |
| Imputed lease interest | |
| 29 | | |
| 33 | |
| | |
| | | |
| | |
| Changes in operating assets and liabilities: | |
| | | |
| | |
| Prepayment and deposit | |
| (595 | ) | |
| (908 | ) |
| Accrued expenses and other payables | |
| (4,338 | ) | |
| (12,925 | ) |
| Account receivable | |
| - | | |
| (2,355 | ) |
| Deferred revenue | |
| - | | |
| (1,178 | ) |
| Income tax payable | |
| - | | |
| 736 | |
| Net cash provided by operating activities | |
$ | (10,289 | ) | |
$ | (14,184 | ) |
| | |
| | | |
| | |
| CASH FLOWS FROM INVESTING ACTIVITY: | |
| | | |
| | |
| Purchase of equipment | |
$ | (1,359 | ) | |
$ | - | |
| Purchase of software | |
| - | | |
| (2,661 | ) |
| Repayment of lease liability | |
| (140 | ) | |
| (133 | ) |
| Net cash used in investing activity | |
$ | (1,499 | ) | |
$ | (2,794 | ) |
| | |
| | | |
| | |
| CASH FLOWS FROM FINANCING ACTIVITY: | |
| | | |
| | |
| Proceeds from issuance of shares | |
$ | - | | |
$ | - | |
| Advances from director | |
| (1,253 | ) | |
| 3,088 | |
| Net cash provided by financing activity | |
$ | (1,253 | ) | |
$ | 3,088 | |
| | |
| | | |
| | |
| Effect of exchange rate changes on cash and cash equivalent | |
$ | 697 | | |
$ | 265 | |
| | |
| | | |
| | |
| Net increase in cash and cash equivalents | |
$ | (12,344 | ) | |
$ | (13,625 | ) |
| Cash and cash equivalents, beginning of period | |
| 13,740 | | |
| 17,623 | |
| CASH AND CASH EQUIVALENTS, END OF PERIOD | |
$ | 1,396 | | |
$ | 3,998 | |
| | |
| | | |
| | |
| SUPPLEMENTAL CASH FLOWS INFORMATION | |
| | | |
| | |
| Income taxes paid | |
$ | - | | |
$ | - | |
| Interest paid | |
$ | - | | |
$ | - | |
The
accompanying notes are an integral part of these consolidated financial statements.
RADIANT
STRATEGIES CORP.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR
THE THREE MONTHS ENDED JULY 31, 2026 AND 2025
(UNAUDITED)
1.
ORGANIZATION AND BUSINESS BACKGROUND
Radiant
Strategies Corp., a Nevada corporation, (herein referred as “the Company”) was incorporated under the laws of the State of
Nevada on January 20, 2025.
On
February 25, 2025, the Company acquired 100% of the equity interest of Radiant PR Solutions Sdn. Bhd., a limited liability company incorporated
in Malaysia.
The
Company is a public relations firm based in Malaysia, providing advisory services to support the Client’s public relations and
communication efforts.
The
Company’s executive office is No.15, Jalan 17/42, Taman Kok Doh, Segambut 51200, Kuala Lumpur, Malaysia.
2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation
The
financial statements for Radiant Strategies Corp. are prepared in accordance with accounting principles generally accepted in the United
States of America (“US GAAP”). The Company has adopted April 30 as its fiscal year end.
The
reporting currency of the Company is United States Dollars (“US$”), which is also the functional currency of the Company.
Use
of Estimates
Management
uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect
the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported
revenue and expenses during the periods reported. Actual results may differ from these estimates.
Cash
and Cash Equivalents
Cash
and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions
and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Equipment
Equipment
is stated at cost less accumulated depreciation and impairment. Depreciation of equipment are calculated on the straight-line method
over their estimated useful lives or lease terms generally as follows:
SCHEDULE
OF EQUIPMENT ESTIMATED USEFUL LIVES
| Classification |
|
Useful
Life |
| Computer
equipment |
|
4
years |
| Furniture |
|
10
years |
Software
Software
is stated at cost less accumulated amortisation and impairment. The Company capitalize costs incurred to obtain computer software from
third parties according to ASC350-40-30-1. The costs of computer software obtained for internal use shall be amortized on a straight-line
basis over licensing period of software.
Lease
Lease
liability is initially and subsequently measured at the present value of the unpaid lease payments at the lease commencement date. The
right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments
made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. Costs associated
with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease.
In
determining the present value of the unpaid lease payments, ASC 842 requires a lessee to discount its unpaid lease payments using the
interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As most of the Company
leases do not provide an implicit rate, the Company uses its incremental borrowing rate as the discount rate for the lease. The Company
incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. The Company’s revenue is derived
from two primary sources: (i) advisory services supporting public relations and communication efforts, and (ii) drafting, editing, and
publishing of press releases.
Revenue
from advisory services is recognized over time because the customer simultaneously receives and consumes the benefits of the services
as they are provided. These services are generally delivered under fixed-term contracts, typically on a monthly retainer basis. The Company
has determined that the performance obligation for advisory services is satisfied continuously over the contract period. To measure the
progress toward satisfaction of the performance obligation, the Company applies the output method, specifically using the passage of
time (monthly service period) as a faithful depiction of performance. Revenue is recognized pro-rata over the term of the agreement,
typically by the end of each calendar month, as this reflects the transfer of value to the customer and aligns with the timing of services
rendered.
Revenue
from press release services is recognized at a point in time. These services consist of drafting, editing, and publishing press releases,
typically as individual engagements. Each press release represents a distinct performance obligation. The Company recognizes revenue
when the press release is published, which is the point at which the service has been fully performed and the customer obtains control
of the deliverable. Customer acceptance is generally implicit upon publication, and there are no further obligations that materially
affect the timing of revenue recognition.
Although
the transaction price is generally determined based on the contract with the customer, it may involve management judgment, particularly
when pricing reflects current market conditions or customized service arrangements. In some cases, the Company considers prevailing market
rates, customer-specific factors, and scope of work to determine a fair and representative transaction price. Such pricing assessments
are made at contract inception and are not typically subject to variable consideration or significant financing components.
In
determining the timing and amount of revenue recognition, management exercises judgment to assess the nature of the Company’s performance
obligations and the appropriate timing for revenue recognition. For advisory services, the continuous transfer of benefit over time supports
recognition on a monthly basis. For press release services, the point-in-time model is applied at the time of delivery and publication.
Accounts
Receivable
Financial
instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company
extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit
terms are dependent upon the segment and the customer. The Company assesses the probability of collection from each customer at the outset
of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If
in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed.
Management
performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and
its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing
accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade
receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness
of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship
and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates,
which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability
of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability.
Accounts
receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. Bad debts are written
off as identified.
Earnings
Per Share
The
Company reports earnings per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic
and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic
earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common
shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities
or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding
increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic
and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure.
The
Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of
the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary
share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities
had been issued.
Income
Taxes
The
Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method,
deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and
liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse. The Company
records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not
that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is
recognized as income or loss in the period that includes the enactment date.
Related
Parties
Parties,
which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also
considered to be related if they are subject to common control or common significant influence.
Fair
Value Measurement
Accounting
Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures”, which defines fair value, establishes
a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange
price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in
which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset
or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant
assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset.
This
ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy
gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and
the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:
Level
1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
Level
2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the
full term of the asset or liability; and
Level
3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported
by little or no market activity).
3.
GOING CONCERN UNCERTAINTIES
The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company incurred
a net loss and accumulated deficit of $7,046 and $32,110 for the three months ended July 31, 2026 and a working capital deficit of $27,635.
The
Company’s cash position may not be significant enough to support the Company’s daily operations. While the Company believes
in the viability of its strategy and in its ability to raise additional funds, there can be no assurances to that effect. The Company’s
ability to continue as a going concern is dependent upon its ability to improve profitability and the ability to acquire funding through
private placement or loan. If funding from private placement is insufficient, then the Company shall rely on the financial support from
its controlling shareholder.
These
and other factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the
date that financial statements are issued. These financial statements do not include any adjustments to reflect the possible future effects
on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not
being able to continue as a going concern.
4.
ACQUISITION OF RADIANT PR SOLUTIONS SDN BHD
On
February 25, 2025, the Company acquired 100% of the equity interest of Radiant PR Solutions Sdn. Bhd., a limited liability company incorporated
in Malaysia solely owned by our director immediately prior to such acquisition, for the purpose of carrying business activity in Malaysia,
for a consideration equivalent to the carrying value of Radiant PR Solutions Sdn. Bhd., MYR 1,000 (approximately $236) at the date of
such transfer.
The
Company account such acquisition under common control acquisition method and measure the recognized assets and liabilities transferred
at their carrying amounts in the accounts of the transferring entity at the date of transfer.
5.
PREPAYMENT AND DEPOSIT
As
of July 31, 2026, prepayment and deposits amounted $2,429 consist of prepaid domain, website related expenses and publishing cost and
printer deposits.
As
of April 30, 2026, prepayment and deposits amounted $1,865 consist of prepaid domain, website related expenses and publishing cost and
printer deposits.
6.
FURNITURE AND EQUIPMENT, NET
Equipment
consisted of the following:
SCHEDULE
OF EQUIPMENT,NET
| | |
As of July 31, 2026 | | |
As of April 30, 2026 | |
| Computer equipment | |
$ | 9,419 | | |
$ | 8,060 | |
| Less: accumulated depreciation | |
| (2,283 | ) | |
| (1,692 | ) |
| Computer equipment, net | |
$ | 7,136 | | |
$ | 6,368 | |
| | |
| | | |
| | |
| Furniture | |
| 29,807 | | |
| 30,680 | |
| Equipment | |
| 29,807 | | |
| 30,680 | |
| Less: accumulated depreciation | |
| (1,987 | ) | |
| (1,278 | ) |
| Furniture, net | |
$ | 27,820 | | |
$ | 29,402 | |
| Equipment, net | |
$ | 27,820 | | |
$ | 29,402 | |
Depreciation
expense for the three months ended July 31, 2026 was $1,300.
Depreciation
expense for the three months ended July 31, 2025 was $118.
For
the three months ended July 31, 2026, the Company invested $1,359 in equipment.
7.
RIGHT OF USE ASSETS AND LEASE LIABILITY
SCHEDULE
OF RIGHT OF USE ASSETS AND LEASE LIABILITY
| Right of use assets | |
| |
| Balance as of April 30, 2026 | |
$ | 2,470 | |
| Amortization for 3 months ended July 31, 2026 | |
| (140 | ) |
| Foreign currency translation | |
| (51 | ) |
| Balance as of July 31, 2026 | |
| 2,279 | |
| | |
| | |
| Lease liability | |
| | |
| Balance as of April 30, 2026 | |
$ | 2,529 | |
| Imputed interest for 3 months ended July 31, 2026 | |
| 29 | |
| Repayment of lease for 3 months ended July 31, 2026 | |
| (140 | ) |
| Foreign currency translation | |
| (71 | ) |
| Balance as of July 31, 2026 | |
$ | 2,347 | |
| | |
| | |
| Lease liability current portion | |
$ | 450 | |
| Lease liability non-current portion | |
$ | 1,897 | |
Other
information:
SCHEDULE
OF OTHER INFORMATION
| Cash paid for amounts included in the measurement of lease liabilities |
| Operating cash flow to operating lease | |
$ | 140 | |
| Right-of-use assets obtained in exchange for operating lease liabilities | |
| - | |
| Remaining lease term for operating lease (years) | |
| 4.75 | |
| Weighted average discount rate for operating lease | |
| 4.89 | % |
8.
SOFTWARE, NET
Software
consisted of the following:
SCHEDULE
OF SOFTWARE, NET
| | |
As of July 31, 2026 | | |
As of April 30, 2026 | |
| Software | |
$ | 2,661 | | |
$ | 2,661 | |
| Less: accumulated depreciation | |
| (2,661 | ) | |
| (2,485 | ) |
| Software, net | |
$ | - | | |
$ | 176 | |
Amortization
expense for the three months ended July 31, 2026 and 2025 amounted $176 and $490.
9.
AMOUNT DUE TO A DIRECTOR
As
of July 31, 2026, the sole director of the Company advanced $25,219 to the Company for working capital, and purchases of equipment, software
and right of use assets.
As
of April 30, 2026, the sole director of the Company advanced $26,865 to the Company for working capital, and purchases of equipment,
software and right of use assets.
These
advances are unsecured and non-interest bearing with no fixed terms of repayment.
10.
ACCRUED LIABILITIES AND OTHER PAYABLES
As
of July 31, 2026, the Company has accrued liabilities and other payables of $5,791 which comprises of outstanding audit fees.
As
of April 30, 2026, the Company has accrued liabilities and other payables of $10,350 which comprises of outstanding audit fees and salary.
11.
STOCKHOLDERS’ EQUITY
On
January 20, 2025, upon the incorporation of the Company, Fooi Chen Chai, subscribed 22,000,000 shares of common stock at par value of
$0.0001 per share for a total subscription value of $2,200.
On
January 12, 2026, the Company consummated public offering, issuing 3,912,500 shares of common stock at a public offering price of $0.01
per share, resulting in gross proceeds of $39,125.
As
of July 31, 2026, the Company has 25,912,500 shares of common stock issued and outstanding.
The
Company has 50,000,000 shares of commons stock authorized.
12.
INCOME TAX
The
income and loss from operation before income tax of the Company comprised of the following:
SCHEDULE
OF INCOME AND LOSS FROM OPERATION BEFORE INCOME TAX
| | |
3 Months ended
July 31, 2026 | | |
Year ended
April 30, 2026 | |
| Tax jurisdiction from: | |
| | | |
| | |
| - United States of America | |
$ | (970 | ) | |
$ | (5,164 | ) |
| - Malaysia | |
| (6,076 | ) | |
| (18,458 | ) |
United
States of America
The
Company is registered in the State of Nevada and is subject to United States of America tax law. As of July 31, 2026, the operations
in the United States of America incurred $7,381 of cumulative net operating losses (NOL’s) which can be carried forward to offset
future taxable income. The NOL carry forwards begin to expire in 2046, if unutilized. The Company has provided for a full valuation allowance
of approximately $1,550 against the deferred tax assets on the expected future tax benefits from the net operating loss carry forwards
as the management believes it is more likely than not that these assets will not be realized in the future.
Malaysia
With
effect from year of assessment 2024, tax payers will be subject to a 24% tax rate if a foreigner owns more than 20% shareholding in the
Company. As of July 31, 2026, the operations in Malaysia incurred $24,729 of cumulative net operating losses (NOL’s) which will
be result in deferred tax assets amounted $5,935.
The
following table sets forth the significant components of the aggregate deferred tax assets of the Company:
SCHEDULE
OF DEFERRED TAX ASSETS
| | |
As of
July 31, 2026 | | |
As of
April 30, 2026 | |
| Deferred tax assets: | |
| | | |
| | |
| - United States of America | |
$ | 1,550 | | |
$ | 1,346 | |
| - Malaysia | |
| 5,935 | | |
| 2,774 | |
| Less: valuation allowance | |
$ | (7,485 | ) | |
$ | (4,120 | ) |
| Deferred tax assets | |
| - | | |
| - | |
Management
believes that it is more likely that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided
for a full valuation allowance against its deferred tax assets of $7,485 as of July 31, 2026 and $4,120 as of April 30, 2026.
13.
CONCENTRATIONS OF RISK
Customer
Concentration
The
customers who accounted for 100% of the Company’s revenues and its outstanding receivable balance at period-end is presented below:
SCHEDULE
OF CONCENTRATIONS OF RISK
| | |
For Three Months ended
July 31, 2026 | | |
For Three Months ended
July 31, 2025 | |
| | |
Revenue | | |
Percentage of
Revenue | | |
Account
Receivable | | |
Revenue | | |
Percentage of
Revenue | | |
Account
Receivable | |
| Customer A | |
$ | 7,438 | | |
| 50 | % | |
$ | - | | |
$ | 3,533 | | |
| 34 | % | |
$ | - | |
| Customer B | |
| 3,720 | | |
| 25 | % | |
| - | | |
| 3,533 | | |
| 33 | % | |
| - | |
| Customer C | |
| 3,720 | | |
| 25 | % | |
| - | | |
| 3,533 | | |
| 33 | | |
| - | |
| Customer D | |
| - | | |
| - | % | |
| | | |
| - | | |
| - | | |
| - | |
| Total | |
$ | 14,878 | | |
| 100 | % | |
$ | - | | |
$ | 10,599 | | |
| 100 | % | |
$ | - | |
14.
SUBSEQUENT EVENTS
In
accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or
transactions that occurred after July 31, 2026 up through the date the Company issued the financial statements.
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Results
of operations
Revenues
For
three months ended July 31, 2026, we generated revenue in the amount of $14,878.
For
three months ended July 31, 2025, we generated revenue in the amount of $10,599.
The
revenue generated was from providing advisory services to support the client’s public relations and communication efforts and drafting,
editing, and publishing of press releases on various news channel and also social media platform.
General
and Administrative Expenses
For
three months ended July 31, 2026, we had selling, general & administrative expenses in the amount of $21,818. These were primarily
comprised of compliance fee, legal and professional fees, audit fees and employee salary.
For
three months ended July 31, 2025, we had selling, general & administrative expenses in the amount of $8,365. These were primarily
comprised of legal and professional fees, audit fees and employee salary.
Net
Loss
Our
net loss for three months ended July 31, 2026 was $7,046.
Our
net profit for three months ended July 31, 2025 was $1,690.
Liquidity,
Capital Resources and Capital Commitments
The
minimum funding required to remain in business for at least the next 12 months is $20,000. Our current available capital resources enable
us to conduct our planned operations for the next 3 months.
Cash
Provided by Operating Activities
Net
cash used by operating activities was $10,289 for three months ended July 31, 2026. The cash used by operating activities was caused
by net loss, increase in prepayment and deposits, decrease in other payable, contra by depreciation and amortization and imputed lease
interest.
Net
cash used by operating activities was $14,184 for three months ended July 31, 2025. The cash provided by operating activities was attributable
to decrease in deferred revenue, increase in account receivable and decrease in other payable.
Cash
Used in Investing Activity
Net
cash used by investing activities was $1,499 for three months ended July 31, 2026. The cash used by operating activities was primarily
caused by purchase of equipment and repayment of lease liability.
For
three months ended July 31, 2025, we used $2,794 in investing activities, as a result of purchase of software and repayment of lease
liability.
Cash
Provided by Financing Activity
Net
cash used by financing activities was $1,253 for three months ended July 31, 2026. The cash used by operating activities was primarily
caused by repayment of advances by director.
For
three months ended July 31, 2025, net cash provided by financing activities were $3,088 as a result of advances from our director.
Off-Balance
Sheet Arrangements
The
Company has no off-balance sheet arrangements.
Item
3 Quantitative and Qualitative Disclosures About Market Risk.
As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information
required by this Item.
Item
4 Controls and Procedures.
Disclosure
Controls and Procedures
We
maintain disclosure controls and procedures, as defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934 (the
“Exchange Act”), that are designed to ensure that information required to be disclosed by us in the reports that we file
or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities
and Exchange Commission’s rules and forms and that such information is accumulated and communicated to our management, including
our principal executive and principal financial officers, or persons performing similar functions, as appropriate, to allow timely decisions
regarding required disclosure.
We
carried out an evaluation, under the supervision and with the participation of our management, including our chief executive officer,
of the effectiveness of our disclosure controls and procedures as of July 31, 2026. Based on the evaluation of these disclosure controls
and procedures, and in light of the material weaknesses found in our internal controls over financial reporting, our chief executive
officer concluded that our disclosure controls and procedures were not effective. The matters involving internal controls and procedures
that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (i)
lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors
on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures;
(ii) inadequate segregation of duties and effective risk assessment; and (iii) insufficient written policies and procedures for accounting
and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines. The aforementioned material
weaknesses were identified by our chief executive officer in connection with the review of our financial statements as of July 31, 2026.
Management’s
Report on Internal Control over Financial Reporting
Our
management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f)
and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
accepted accounting principles. The internal controls for the Company are provided by executive management’s review and approval
of all transactions. Our internal control over financial reporting also includes those policies and procedures that:
1.
pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our
assets;
2.
provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance
with U.S. GAAP, and that our receipts and expenditures are being made only in accordance with the authorization of our management; and
3.
provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that
could have a material effect on the financial statements.
Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may deteriorate.
Management
assessed the effectiveness of the Company’s internal control over financial reporting as of July 31, 2026. In making this assessment,
management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated
Framework. Management’s assessment included an evaluation of the design of our internal control over financial reporting and testing
of the operational effectiveness of these controls.
As
of July 31, 2026, management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective
internal control over financial reporting established in Internal Control — Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (“COSO”) in 2013 and SEC guidance on conducting such assessments. Based on such
evaluation, the Company’s management concluded that, during the period covered by this Report, our internal control over financial
reporting were not effective due to the presence of material weaknesses.
Changes
in Internal Control over Financial Reporting:
There
were no changes in our internal control over financial reporting during the three months ended July 31, 2026, that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.
PART
II — OTHER INFORMATION
Item
1. Legal Proceedings
We
are not subjected to nor engaged in any litigation, arbitration or claim of material importance, and no litigation, arbitration or claim
of material importance is known to us to be pending or threatened by or against our Company that would have a material adverse effect
on our Company’s results of operations or financial condition. Further, there are no proceedings in which any of our directors,
officers or affiliates, or any beneficial shareholder are an adverse party or has a material interest adverse to our Company.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds
None.
Item
3. Defaults Upon Senior Securities
None.
Item
4. Mine Safety Disclosures
Not
applicable.
Item
5. Other Information.
Insider
Trading Arrangements
During
the quarter ended July 31, 2026, none of our directors or officers adopted or terminated any contract, instruction or written plan for
the purchase or sale of our securities to satisfy the affirmative defense conditions of “Rule 10b5-1 trading arrangement”
or any “non-Rule 10b5-1 trading arrangement”.
ITEM
6. Exhibits
| 31.1 |
|
Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer |
| |
|
|
| 32.1 |
|
Section 1350 Certification of principal executive officer |
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized, at the location of Kuala Lumpur, Malaysia, on August 25, 2026.
| |
Radiant
Strategies Corp. |
| |
|
|
| |
By: |
/s/
Fooi Chen Chai |
| |
Name:
|
Fooi
Chen Chai |
| |
Title: |
Director,
Chief Executive Officer |
| |
|
(Principal
executive officer) and |
| |
|
Chief
Financial Officer |
| |
|
(Principal
financial and accounting officer) |
| |
Date: |
August
25, 2026 |
